Article 10 Dividends
/ Vägledning / 2018 / Inkomstskatt / Skatteavtal / OECD:s modellavtal / Article 10 Dividends
used in this Article means income from shares, “jouissance” shares or other “jouissance” rights, mining shares, founders’ shares or other rights, not being debt-claims, participating in profits, as well as income from other corporate rights which is